SCHEDULES

SCHEDULE 12Settlements: amendment of TCGA 1992 etc

Part 3Consequential and minor amendments

Amendments of other Acts

46

F11

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2

In the second column of the table in section 98 of TMA 1970 insert at the appropriate place— “ paragraph 12 of Schedule 4ZA to the 1992 Act ”.

3

This paragraph shall come into force on 6th April 2006.